budget execution 2015 - pagba · 2015-03-26 · positions, and special hardship allowance •mooe...

Budget Execution 2015

Outline

Overview Key Issuances on 2015 Budget Execution

Fund Release Procedures Obligational Authorities

Disbursement Authorities

Transparency & Accountability

Important Timelines

NBC No. 555: Submission of Budget Execution Plans & Targets for FY 2015

NBC No. 556: Guidelines on the Release of Funds for 2015 (with Annexes A-C)

Key Issuances on 2015 Budget Execution

NBC No. 555

Agencies

BEDs 1. Financial Plan

2. Physical Plan

3. Monthly Disbursement Program

4. Annual Procurement Plan for Common-Used Supplies & Equipment

Online Submission

The GAA as Release Document

The budgets of agencies or “appropriations”—except those included in the negative list—are considered released as allotments when the General Appropriation Act takes into effect.

Fund Release System for CY 2015

Agencies submit BEDs

on Nov 30, 2014

But those in Negative List / FLR will still

require SAROs

GAA serves as

allotment release

document for items in

FCR list

Agencies obligate their

budgets

Disbursement

authorities include

comprehensive

NCAs for 1st

semester

BFARs & BARs

serve as guide for

further releases

Obligation Authorities for 2015

The GAA Itself

For budget items under “For Comprehensive

Release”

SARO

For budget items under “For Later Release”

General Allotment Release

Order (GARO)

For RLIP only

For Comprehensive Release

GAARD

II. Other Items, which by their nature are released comprehensively but by policy or law, require issuance of SARO

SARO

I. Specific Appropriations of Dept’s/agencies

The Negative List

Centrally-Managed Items or Lump sum funds within agency specific budgets

Special Purpose Funds

All automatic appropriations

FCR vs. FLR: Agency Budgets

For Comprehensive Release (Annex A & A1)

Via GAA-as-Release

Agency-specific budgets not in negative list (Annex A)

Transferred appropriations: dept-to-dept or within dept (Annex A-1)

For Later Release

(Annex B & B1)

Via SARO

Agency-specific budgets in negative list (Annex B)

Transferred appropriations from one dept to another, but which are included in the negative list (Annex B-1)

Via GAA-as-Release

Basic Education Services (DepEd to ARMM & DepEd ROs to CO)

National Programs under DA to ARMM-DAF

(i.e., rice, livestock, corn, high-value crops, organic agriculture, market oriented and fisheries)

Farm-to-Market Road Projects

(DA-OSEC RFUs to DPWH-CO & DA-OSEC-CO to DPWH-ARMM)

GASTPE (DepEd ROs to CO)

CCT (DSWD-ROs to CO)

Via SARO

Basic Education Facilities (DepEd to DPWH)

Basic Education Facilities (DepEd-ROs to CO)

National Programs under DA to ARMM-DAF

(i.e., rice, livestock, corn, high-value crops, organic agriculture and market oriented)

National Health Insurance Program to the Indigents (DOH to PHIC)

PAMANA and Bangsamoro Programs (DOH to PHIC)

FCR vs. FLR: Appropriations Directly Released to Implementing

Depts./Agencies/OUs

FCR vs. FLR: Automatic Appropriations

For Comprehensive Release (Annex C)

Via GARO

Annual Requirements for RLIP

Via SARO

Interest Payments

Internal Revenue Allotment

SAGFs of certain agencies (DOTC-OTS, DOF-IC, DOLE-OSEC, OEO-HLURB)

Pensions for President’s Spouses

For Later Release (Annex C1)

Via SARO

SAGFs of other agencies

Adjustments on IRA

Other Automatic Appropriations not covered by FCR

(TEF, Grant Proceeds)

Validity of Appropriations

• 2015 GAA, RA 10651

• PS: Until Dec 31, 2015

• MOOE & CO: Until Dec 31, 2016

• 2014 GAA Continuing Appropriations

• MOOE & CO: until Dec 31, 2015

• 2014 Supplemental Appropriations, RA 10652

• MOOE & CO: until Dec 23, 2015

• Automatic Appropriations

• Until December 31, 2015

Disbursement Authorities

Types of Disbursement Authorities:

Documents issued by DBM authorizing payment through banks/BTR

NCA

NCAA

CDC

Tax Remittance Advice: issued by agencies to BIR for withheld taxes

SAROs issued by DBM for booking purposes: Interest Payment; Tax Expenditures (thru TEF)/Documentary Stamp tax on government-issued securities

Validity of NCAs

To Regular MDS Sub-Accounts:

Until last working day of 3rd month of a quarter

To Special MDS Accounts (RG/TL):

Until last working day of following month

To Trust MDS Accounts:

Until last working day of the year

To BTr for Working Fund:

Until last working day of the year

Specific Guidelines

and

Procedures

Sources of Funds for 2015

2015 GAA per R.A. No. 10651

Agency Specific Budgets and SPFs

2015 Automatic Appropriations

(RLIP, SAGFs, IRA, etc. per BESF)

2014 Continuing Appropriations

2014 Supplemental Appro per R.A.

10652

Fund Release Procedures: Comprehensive Release encompasses the ff: New GAA

• Annual Agency Specific Budgets,thru the GAA

• First Quarter requirements for Pension, GOCCs heavily

subsidized by the NG, and BuB of NIA, NEA and those

provided under the LGSF, thru SAROs

Automatic Appropriations

• RLIP thru GARO

• IRA, Interest Payment, and Pensions for Presidents’ Spouses

thru SAROs

• SAGFs - Annual operating requirements of Agencies fully

dependent on their income,thru SAROs

Program % to Program % to

In B illio n Program In B illio n Program

I. For Comprehensive Release

New GAA

Departments/Agencies 1,020.0 1,213.7

SPFs 15.8 23.5

Transferred Appropriations 2.8 6.8

Automatic Appropriations 369.3 793.3

Sub-total 1,407.9 62% 2,037.3 78%

II. For Later Release (Negative List)

New GAA

Departments/Agencies 88.9 61.7

SPFs 266.7 345.2

Transferred Appropriations 74.4 88.8

Automatic Appropriations 426.7 73.0

Sub-total 856.7 38% 568.7 22%

III. Total 2,264.6 100% 2,606.0 100%

Particulars

20152014

Distribution of the Expenditure Program

FY 2015 versus FY 2014

Comprehensive Release but subject to Conditional Obligation

• PS items under DepEd budget • ERF, conversion to Master Teacher positions, reclassification of

positions, and special hardship allowance

• MOOE and CO • Supplies and materials • Communication equipment • Firearms • Research and development programs • Books to be procured by agencies other than schools and the

National Library exceeding five (5) copies per title • Ongoing FAPs • Grants, subsidies and contributions • BuB projects to be implemented by LGUs

Fund Release Procedures

For GOCCs and LGUs

• For GOCCs (BSGC)

• 1st quarter subsidy for heavily subsidized GOCCs – for comprehensive release

• BuB Projects of NIA and NEA – for comprehensive release

• Equity and remaining subsidy – for later release

• For LGUs (IRA and ALGU)

• Annual IRA – for comprehensive release

• IRA adjustments, special shares in the proceeds of national taxes and LGSF – for later release

• BuB projects under the LGSF – for comprehensive release

Fund Release Procedures

Notice of Cash Allocation

• Current year requirements

• Agency Specific Budget

• RLIP

• Prior Years’ requirements

• Accounts Payable (A/Ps)

• Obligations expected to become A/Ps

• 2014 Continuing Appropriations (RA 10633)

• 2014 Supplemental Appropriations (RA 10652)

Initial comprehensive NCA (based on Monthly Disbursement Program per NBC 555) shall cover first semester requirements (January to June, 2015) for:


Transparency

Seal

Disclosures on

Infrastructure

Budget

Accountability

Reports


Transparency Seal

2015 GAA, GP No. 98:

Agency mandates and functions

Officials & contact information

Physical & Financial Accountability Reports

Approved Budgets & Targets

Major Programs & Projects under Social Contract KRAs

Program & project beneficiaries (SPs)

Implementation Status of Projects and Programs

Annual Procurement Plan and contracts awarded


Disclosure on Infra Projects

2015 GAA, GP No. 97:

Post the following online w/in 30 days from entering into contract w/ winning contractor:

Project title, detailed description of each project, including nature and location

Detailed estimates in arriving at the Approved Budget Contract (ABC)

Winning contractor & detailed estimates of awarded bid


Budget Accountability Reports BFARs per COA-DBM JC no. 2014-1

Prepared Annually (within 30 days after the end of the year)

• Aging of Due and Demandable Obligations (ADDO)

Prepared Quarterly (within 30 days after the end of the quarter)

• Statement of Appropriations, Allotments, Obligations, Disbursements & Balances (SAAODB)

– Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE)

• List of Allotments and Sub-Allotments (LASA)

– Quarterly Physical Report of Operation (QPRO)

– Quarterly Report of Revenue and Other Receipts (QRROR)

• Statement of Approved Budget, Utilizations, Disbursements, and Balances (SABUDB)

(for Off-Budget Fund)

• Summary of Approved Budget, Utilizations Disbursements and Balances by Object of Expenditures (SABUDBOE) (for Off-Budget Fund)

Prepared Monthly (on or before the 30th day of the following month covered by the report)

• Monthly Report of Disbursements (MRD)


Review of Agency Performance

Periodic monitoring of outputs, accomplishments, revenue generation, and utilization of funds vis-à-vis the plans and targets through desk review of BEDs vs. BFARs

Regular consultation through Account Management Teams for selected departments

Agencies must develop remedial action plans to address implementation delays & issues

Review results will guide in reallocation of funds/additional releases, inputs to budget prep, etc.

Important Dates!

November 30, 2014 – BEDs (per NBC no. 555)

December 15, 2014 – APP-CSE (to DBM-PS)

January 30, 2015 – Revised Performance Targets corresponding to changes, i.e., increases, reductions, new budgetary items introduced in the GAA

February 13, 2015 – Special Budget Request/s for the release of appropriations under the 2014 Supplemental Budget (RA 10652)

May 31, 2015 – Operating Monthly Disbursement Program (OMDP) per NBC 555 as basis for the second semester comprehensive release of NCAs

June 30, 2015 – requests for modifications / realignments of funds within CO and within the same P/A/P

September 30, 2015 – requests for modifications / realignments of funds from CO to another allotment class within the same P/A/P

November 15, 2015 – request/s for any release requiring issuance of SAROs & additional NCAs

Continuing the Implementation of Vital Key PFM Reforms

Performance-Informed

Budgeting Checkless Payments via

Expanded MDPS Treasury Single Account

Government Integrated

Financial Management

System (GIFMIS)

GAA-as-Release

Document

In 2015:

Unified Account

Code Structure

Early Procurement

for Infrastructure

Towards:

Budget Execution in 2015

Early bidding (Oct-Dec of Prior FY)

Early GAA

enactment (Dec of Prior FY)

GAA as Release Doc (January)

Award (January)

Implementation as

Early as January

Example: Infrastructure

What are the BEDs or Budget Execution Documents where the

agencies should reflect their budget execution plans and targets for

2015?

Is the disbursement authority also covered by the GAARD?

What does DBM have to do with

respect to disbursement authorities?

Do we still need to issue SARO to cover the memo entry of

transferred appropriations?

What is the difference between the transferred appropriations

listed under A1 and those listed under B1?

What disbursement authority is issued by agencies?

What are the available fund sources for 2015?

What are those budgetary items that although categorized as part

of the For Comprehensive Release (FCR) are released

through SARO?